Michigan Compiled Laws
Chapter 208 - Business Tax
Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)

Section 208.1200 - Taxpayer; Nexus to State; "Actively Solicits" and "Physical Presence" Defined. - ***** 208.1200 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1201 - Business Income Tax; Imposition; Adjustments; "Book-Tax Difference," "Qualifying Asset," and "Business Loss" Defined; Residential Rental Units; Definitions. - ***** 208.1201 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1203 - Modified Gross Receipts Tax; Levy; Imposition; "Modified Gross Receipts Tax Base" Explained; Deduction; Remittance; Residential Rental Units; Definitions. - ***** 208.1203 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1207 - Tax Exemptions; Farmers' Cooperative Corporation; Foreign Person Subject to Tax; Calculation of Business Income Tax Base; Definitions. - ***** 208.1207 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-2A - Chapter 2a (208.1235...208.1243)

Section 208.1235 - Insurance Companies; Tax Payment; Determination; Direct Premiums; Exceptions; Tax in Lieu of Privilege or Franchise Fees or Taxes; Nonapplicability of Tax to MCL 500.4601 to 500.4673 and MCL 500.4701 to 500.4747. - ***** 208.1235 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1237 - Insurance Company; Tax Credit; Amounts; Use of Assessments From Preceding Tax Year; Payments to Michigan Automobile Insurance Placement Facility Attributable to Assigned Claims Plan. - ***** 208.1237 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1239 - Insurance Company; Tax Credit Equal to 65%. - ***** 208.1239 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1241 - Insurance Company Subject to Worker's Disability Compensation Act of 1969; Tax Credit; Amount; Refund in Excess of Tax Liability. - ***** 208.1241 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1243 - Insurance Company; Tax; Imposition; Tax Year as Calendar Year; Filing Annual Return; Calculation of Estimated Payment; Disclosure of Tax Return. - ***** 208.1243 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-2B - Chapter 2b (208.1261...208.1269)

Section 208.1261 - Definitions. - ***** 208.1261 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1263 - Financial Institution Subject to Franchise Tax; Nexus. - ***** 208.1263 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1265 - Financial Institution; Tax Base; Net Capital; Computation; Determination; Unitary Business Group of Financial Institutions; Change in Organization; Combination of Financial Institutions. - ***** 208.1265 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1267 - Financial Institution; Tax Base; Allocation Within State; Apportionment Within and Outside State; Circumstances; Gross Business Factor; Election to Continue Apportionment of Tax Within and Outside State. - ***** 208.1267 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1269 - Financial Institution; Gross Business. - ***** 208.1269 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-2C - Chapter 2c (208.1281...208.1281)

Section 208.1281 - Annual Surcharge; Imposition; Levy; "Michigan Personal Income" Defined; Limitation on Amount; Applicability; Administration, Collection, and Enforcement. - ***** 208.1281 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-3 - Chapter 3 (208.1301...208.1311)

Section 208.1301 - Tax Base; Apportionment; Allocation; Taxpayer Subject to Tax in Another State; Circumstances. - ***** 208.1301 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1303 - Sales Factor; Calculation. - ***** 208.1303 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1305 - Taxpayer; Determination of Sales. - ***** 208.1305 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1307 - Spun Off Corporation; Calculation of Sales Factor; Election; Definitions. - ***** 208.1307 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1309 - Apportionment; Petition; Alternate Method; Rebuttable Presumption That Apportionment Provisions Fairly Represent Business Activity; Return or Amended Return Not Considered as Petition. - ***** 208.1309 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1311 - Receipts; Source. - ***** 208.1311 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-4 - Chapter 4 (208.1400...208.1471)

Section 208.1400 - Taxpayer; Scope. - ***** 208.1400 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1401 - Application of Unused Carryforward. - ***** 208.1401 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1403 - Allowable Total Combined Credit; Limitation; Tax Credit; Payments by Professional Employer Organization; Calculation; Tax Year in Which Negative Credit Is Calculated; Credit Claimed Under MCL 208.1405; Taxpayer Engaged in Furnishin... - ***** 208.1403 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1405 - Taxpayer's Research and Development Expenses; Tax Credit; Limitation; Definition. - ***** 208.1405 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1407 - Eligible Contribution Made by Qualified Taxpayer; Tax Credit; Application; Criteria for Review of Application; Certificate; Issuance; Contents; Limitation on Credits Granted; Agreement Requiring Compliance With Application Provisio... - ***** 208.1407 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1409 - Infield Renovation, Grandstand and Infrastructure Upgrades, and Other Construction Upgrades; Tax Credit; Limitations; Additional Credit; Capital Expenditures; Definitions. - ***** 208.1409 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1410 - Tax Credit; "Eligible Taxpayer" Defined. - ***** 208.1410 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1410a - Tax Credit; "Eligible Taxpayer" Defined. - ***** 208.1410a THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1411 - Tax Credit; Gross Receipts Greater Than $350,000.00 but Less Than $700,000.00. - ***** 208.1411 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1413 - Tax Credit; Certain Eligible Personal Property, Eligible Telephone Personal Property, and Eligible Natural Gas Pipeline Property; Filing; Refund; Definitions. - ***** 208.1413 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1415 - Qualified Start-Up Business Without Business Income for 2 Consecutive Years; Tax Credit; Total Number of Years Tax Credit Allowed; Taxpayer Without Business Activity in This State; Compensation, Directors' Fees, or Distributive Sha... - ***** 208.1415 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1417 - Taxpayer With Gross Receipts Not Exceeding $20,000,000.00 and Certain Adjusted Business Income; Disqualification; Determination of Reduction Percentage; Tax Credit; Reduced Credit; Fraction; Filing and Payment of Tax; Inclusion of... - ***** 208.1417 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1419 - Tax Voucher Certificate; Use; Total Amount; Limitation; Approval; Application to Michigan Early Stage Venture Investment Corporation; Determination of Eligibility; Attachment of Certificate and Forms to Annual Return; Payment of Ta... - ***** 208.1419 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1421 - Taxpayer Not Subject to MCL 206.1 to 206.532; Tax Credit; Charitable Contributions; Limitation; Refund; Definitions. - ***** 208.1421 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1422 - Taxpayer Making Charitable Contributions; Tax Credit; Limitation; Refund. - ***** 208.1422 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1423 - Taxpayer Subject to Worker's Disability Compensation Act of 1969; Tax Credit; Additional Credit; Refund. - ***** 208.1423 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1425 - Contribution to Endowment Fund of Community Foundation or Education Foundation; Tax Credit. - ***** 208.1425 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1426 - Contributions to Reserve Fund of Fiduciary Organization Under the Individual or Family Development Account Program Act; Tax Credit; Carrying Forward Excess Credit; Limitation; Definitions. - ***** 208.1426 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1427 - Contribution to Shelter for Homeless Persons, Food Kitchen, Food Bank, or Other Entity; Tax Credit. - ***** 208.1427 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1429 - Taxpayer Certified Under Michigan Next Energy Authority Act; Tax Credit; Definitions. - ***** 208.1429 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1430 - Facility Developing and Manufacturing Photovoltaic Technology; Tax Credit. - ***** 208.1430 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1431 - Business Authorized Under Michigan Economic Growth Authority; Tax Credit; Amount; Certificate; Attachment to Annual Return; Statement; Number of Years; Refund; Effect of Failure to Meet Requirements or Removal of New Jobs From Stat... - ***** 208.1431 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1431a - Tax Credit; Amount; Percentage of Qualified Supplier's or Customer's Payroll Attributable to Employees Performing Qualified New Jobs; Determination by Michigan Economic Growth Authority; Certificate; Issuance; Contents; Failure to... - ***** 208.1431a THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1431b - Agreement With Person or Group of Persons; Tax Credit; Factors to Be Considered by Michigan Economic Growth Authority; Contents of Agreement; Amount of Credit; Issuance of Certificate of Designation; Statement; Definitions. - ***** 208.1431b THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1431c - Designation as Anchor Companies; Tax Credit; Certification by Michigan Economic Growth Authority; Disclosure to Legislature; Contents of Certificate; Failure to Meet Requirements or Conditions; Disposition of Excess Credit; Defini... - ***** 208.1431c THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1432 - Agreement to Manufacture Polycrystalline Silicon; Tax Credit; Certificate; Definitions. - ***** 208.1432 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1432a - Tax Years Beginning After December 31, 2011 and Before January 1, 2016; Tax Credit; Electricity; "Qualified Consumption of Electricity" Defined. - ***** 208.1432a THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1432b - Tax Years Beginning After December 31, 2015 and Before January 1, 2022; Tax Credit; "Qualified Consumption of Electricity" Defined. - ***** 208.1432b THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1432c - For 2022 Tax Year; Tax Credit; "Qualified Consumption of Electricity" Defined. - ***** 208.1432c THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1432d - For 2023 Tax Year; Tax Credit; Electricity; "Qualified Consumption of Electricity" Defined. - ***** 208.1432d THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1433 - Business Located in Renaissance Zone; Tax Credit; Tax Liability Attributable to Illegal Activity; Duration of Credit; Refund; Employment or Compensation to State Employee Member of State Administrative Board or Renaissance Zone Rev... - ***** 208.1433 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1434 - Tax Credits or Voucher Certificates to Stimulate Domestic Commercialization and Affordability of High-Power Energy Batteries; Authority for Michigan Economic Growth Authority to Enter Agreements; Limitations; Allowable Credit; Revi... - ***** 208.1434 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1435 - Rehabilitation of Historic Resource; Tax Credit; Definitions. - ***** 208.1435 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1437 - Qualified Taxpayer With Unused Credits or Preapproval Letter; Taxpayer Not Receiving Certificate of Completion; Tax Credit; Project $2,000,000.00 or Less; Project More Than $2,000,000.00 but $10,000,000.00 or Less; Project More Tha... - ***** 208.1437 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1439 - Qualified Low-Grade Hematite Consumed in Industrial or Manufacturing Process; Tax Credit; Definitions. - ***** 208.1439 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1441 - Michigan Entrepreneurial Credit; Conditions; Definitions. - ***** 208.1441 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1445 - Taxpayer as New Motor Vehicle Dealer; Tax Credit; "New Motor Vehicle Inventory" Defined. - ***** 208.1445 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1446 - Ownership, Operation, or Control of Exhibition Open to Public; Tax Credit. - ***** 208.1446 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1447 - Tax Credit Equal to 1.0% of Taxpayer's Compensation; "Eligible Taxpayer" Defined. - ***** 208.1447 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1449 - Tax Credit Equal to 0.125% of Taxpayer's Compensation. - ***** 208.1449 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1450 - Research and Development of Qualified Technology; Tax Credit; Definitions. - ***** 208.1450 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1450a - Tax Credit Under Section 34 of Former 1975 Pa 228; Tax Credit Under MCL 208.1450; Tax Credit Under MCL 208.1405. - ***** 208.1450a THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1451 - Tax Credit; Excess Amount; Refund Prohibited; Definitions. - ***** 208.1451 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1453 - Private Equity Fund Manager; Tax Credit; Definitions. - ***** 208.1453 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1455 - Michigan Film Office; Agreement With Eligible Production Company; Tax Credit; Requirements; Application; Form; Fee; Considerations; Determination of Compliance With Terms of Agreement; Issuance of Postproduction Certificate of Comp... - ***** 208.1455 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1457 - Qualified Film and Digital Media Infrastructure Project; Tax Credit. - ***** 208.1457 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1459 - Eligible Production Company; Tax Credit. - ***** 208.1459 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1460 - Service Station Owner; Conversion or Creation of Fuel Delivery Systems to Provide E85 Fuel or Qualified Biodiesel Blends; Tax Exemption; Definitions. - ***** 208.1460 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1461 - Tax Credit by Taxpayer Other Than Regulated Utility. - ***** 208.1461 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1471 - Dealer, Distributor, Manufacturer, or Seller of Cigarettes or Tobacco Products; Tax Credit. - ***** 208.1471 THIS SECTION IS REPEALED BY ACT 90 OF...

36-2007-5 - Chapter 5 (208.1500...208.1601)

Section 208.1500 - Taxpayer With Certificated Credit or Unused Carryforward. - ***** 208.1500 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1501 - Estimated Return and Payment. - ***** 208.1501 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1503 - Computation of Tax for Portion of Year. - ***** 208.1503 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1505 - Annual or Final Return; Date of Filing; Extension. - ***** 208.1505 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1507 - Return; Filing; True and Correct Copy; Amended Return. - ***** 208.1507 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1508 - Overpayment of Tax; Filing Claim for Refund; Limitation; Assessment; Appropriation. - ***** 208.1508 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1509 - Information Return Required by Internal Revenue Code; Filing Required. - ***** 208.1509 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1510 - Issuance of Certificate of Completion, Assignment Certificate, or Component Completion Certificate or Certificate of Completed Rehabilitation, Assignment Certificate, or Reassignment Certificate; Refundable Credit; Refundable Vouch... - ***** 208.1510 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1511 - Unitary Business Group; Filing. - ***** 208.1511 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1512 - Disregarded Entity; Classification; Filing Amended Return; Treatment as Person Separate From Owner. - ***** 208.1512 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1513 - Administration of Tax; Rules; Forms; Preparation and Publication of Statistics. - ***** 208.1513 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1515 - Distribution to School Aid Fund; Deposit of Balance to General Fund; Reduction; Deposit After 2010-2011 Fiscal Year; "United States Consumer Price Index" Defined. - ***** 208.1515 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1517 - Implementation of Act; Appropriation; Carrying Forward Unexpended Funds. - ***** 208.1517 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1519 - Severability of Provisions. - ***** 208.1519 THIS SECTION IS REPEALED BY ACT 90 OF...

Section 208.1601 - Refund of Excess Amounts; Deposit Into Countercyclical Budget and Economic Stabilization Fund; Disposition of Taxpayer's Pro Rata Share; Definitions. - ***** 208.1601 THIS SECTION IS REPEALED BY ACT 90 OF...

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Michigan Compiled Laws Chapter 208 - Business Tax Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)

Michigan Compiled Laws
Chapter 208 - Business Tax
Act 36 of 2007 - Michigan Business Tax Act (208.1101 - 208.1601)